Name Requirement for goods to exist within the lists of import goods that are partially exempted from VAT
Description The Royal Government of Cambodia grants exemption of VAT on the importation and the supply of certain goods for agriculture oriented production
Comments To promote the production and modernization of the agriculture sector
Validity From 23/05/2001
Validity To 31/12/9999
Reference Article 1
Technical Code L
Agency Ministry of Economy and Finance
Created Date 2023-03-08 06:16:59
Updated Date 2023-03-08 06:16:59
Status publish
Measure Type Subsidies
Legal/Regulation Prakas No. 303 on the Implementation of Value Added Tax
Un Code 2120-SUBSIDIES (excluding export subsidies under P7)*
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This measure applies to commodity/s


HS Code Description
16720 – – – Other: – – – – Other
16721 – – – Of a capacity not exceeding 125 kW: – – – – Explosion-proof air fans, of a kind used in underground mining
16722 – – – Of a capacity not exceeding 125 kW: – – – – Blowers
16723 – – – – Other: – – – – – With protective screen
16724 – – – – Other: – – – – – Other
16725 – – – Other: – – – – Blowers
16726 – – – – Other: – – – – – With protective screen
16727 – – – – Other: – – – – – Other
16728 – – Fitted with filters: – – – Laminar airflow cabinets
16729 – – Fitted with filters: – – – Other
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